PELAKSANAAN EKSTENSIFIKASI DAN INTENSIFIKASI PAJAK DENGAN ADANYA SUNSET POLICY SERTA KONTRIBUSINYA DALAM PERPAJAKAN DI KPP PRATAMA KARANGANYAR

RAHMAWATI, NURLATHIFAH (2009) PELAKSANAAN EKSTENSIFIKASI DAN INTENSIFIKASI PAJAK DENGAN ADANYA SUNSET POLICY SERTA KONTRIBUSINYA DALAM PERPAJAKAN DI KPP PRATAMA KARANGANYAR. Other thesis, Universitas Sebelas Maret.

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    Abstract

    Tax is one of the State of Indonesia’s income resources. In the State Budget, it takes a big role to fund the state development and other governmental activities, both the local governments and the central government, up to 70%. The governments, therefore,always do some efforts of increasing their tax-generated revenue. One of them is the policy to eradicate administration sanction, that is, the interest which was effective temporarily in 2008, and was extended to February 2009. This policy is well-known as the Sunset Policy. The Sunset Policy basically aims at improving the tax ratio which is only 14% up to the present time. It is believed that if the tax-generated revenue increases, the tax ratio will also increase. Thus, the Sunset Policy has two specifications, namely: searching for new taxpayers, and improving the tax object basis. The former is the taxation expansion, which is known as the tax extensification. In this extensification, Pratama Tax Office of Karanganyar has successfully searched for newtaxpayers particularly individual taxpayers. In 2008, it searched for 14.551 individual taxpayers, and in 2009 it searched for 3.401 individual taxpayers. Meanwhile, the former is known as the tax intensification; the tax payers are trusted to revise the amount of the tax that they should pay, so that in the future the taxpayers as well as the would-be taxpayers are expected to bear awareness to pay their tax. With the Sunset Policy, there have been 1.294 SPTs (Yearly Tax Assessment), and the amount of thetax to be received from the taxpayers is Rp3,439,693,669.00. That amount has exceeded the target that the Regional Tax Office has stipulated, that is 150.73%. That achievement by Pratama Tax Office of Karanganyar is fairly satisfactory considering that the time allotted for the implementation of the policy is relatively short.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HB Economic Theory
    Divisions: Fakultas Ekonomi
    Fakultas Ekonomi > D3 - Akuntansi Perpajakan
    Depositing User: Vignasari Kokasih
    Date Deposited: 23 Jul 2013 01:12
    Last Modified: 23 Jul 2013 01:12
    URI: https://eprints.uns.ac.id/id/eprint/8377

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